Civic Intelligence

Little Canada Recreation Association Inc

EIN 41-1530086 • 501(c)3 • Saint Paul, MN

Profile

Community recreation activities

2900 Rice Street Suite 320Saint Paul, MN 55113-2276

www.lcraonline.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

29th percentile

0.03x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.11x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

81st percentile

32%

Higher net margin than 81% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

66th percentile

9.7%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

4.3%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$928,290

Up $81,894 (+9.7%) from 2023

Liabilities

Down

$26,345

Down $2,545 (-8.8%) from 2023

Net Assets

Up

$901,945

Up $84,439 (+10%) from 2023

Revenue

Up

$248,005

Up $10,244 (+4.3%) from 2023

Expenses

Down

$168,894

Down $2,960 (-1.7%) from 2023

Net Income

Up

$79,111

Up $13,204 (+20%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $278,243Liabilities 2011: $3,609Net Assets 2011: $274,6342011Assets 2012: $366,184Liabilities 2012: $4,602Net Assets 2012: $361,5822012Assets 2013: $351,277Liabilities 2013: $4,730Net Assets 2013: $346,5472013Assets 2014: $440,298Liabilities 2014: $6,889Net Assets 2014: $433,4092014Assets 2015: $592,331Liabilities 2015: $10,454Net Assets 2015: $581,8772015Assets 2016: $685,458Liabilities 2016: $15,190Net Assets 2016: $670,2682016Assets 2017: $830,850Liabilities 2017: $15,915Net Assets 2017: $814,9352017Assets 2018: $1,008,555Liabilities 2018: $19,712Net Assets 2018: $988,8432018Assets 2019: $1,023,094Liabilities 2019: $15,135Net Assets 2019: $1,007,9592019Assets 2020: $1,140,854Liabilities 2020: $1,096Net Assets 2020: $1,139,7582020Assets 2021: $1,413,951Liabilities 2021: $24,398Net Assets 2021: $1,389,5532021Assets 2023: $846,396Liabilities 2023: $28,890Net Assets 2023: $817,5062023Assets 2024: $928,290Liabilities 2024: $26,345Net Assets 2024: $901,9452024

Highlighted filing

2024

Assets$928,290
Liabilities$26,345
Net Assets$901,945

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $67,053Expenses 2011: $42,986Net Income 2011: $24,0672011Revenue 2012: $110,866Expenses 2012: $33,976Net Income 2012: $76,8902012Revenue 2013: $3,238Expenses 2013: $31,014Net Income 2013: -$27,7762013Revenue 2014: $135,196Expenses 2014: $40,135Net Income 2014: $95,0612014Revenue 2015: $235,589Expenses 2015: $74,120Net Income 2015: $161,4692015Revenue 2016: $195,501Expenses 2016: $108,926Net Income 2016: $86,5752016Revenue 2017: $204,151Expenses 2017: $72,130Net Income 2017: $132,0212017Revenue 2018: $314,220Expenses 2018: $131,750Net Income 2018: $182,4702018Revenue 2019: $212,177Expenses 2019: $217,670Net Income 2019: -$5,4932019Revenue 2020: $130,494Expenses 2020: $49,632Net Income 2020: $80,8622020Revenue 2021: $446,249Expenses 2021: $203,681Net Income 2021: $242,5682021Revenue 2023: $237,761Expenses 2023: $171,854Net Income 2023: $65,9072023Revenue 2024: $248,005Expenses 2024: $168,894Net Income 2024: $79,1112024

Highlighted filing

2024

Revenue$248,005
Expenses$168,894
Net Income$79,111

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.03$0.90$0.25$0.17$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.03$0.82$0.24$0.17$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.02$1.39$0.45$0.20$0.24
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.00$1.14$0.13$0.05$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.02$1.01$0.21$0.22$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.02$0.99$0.31$0.13$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.02$0.81$0.20$0.07$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.02$0.67$0.20$0.11$0.09
2015Summary only. Only limited summary data is available for this year.$0.59$0.01$0.58$0.24$0.07$0.16
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.01$0.43$0.14$0.04$0.10
2013Summary only. Only limited summary data is available for this year.$0.35$0.00$0.35$0.00$0.03$0.03
2012Summary only. Only limited summary data is available for this year.$0.37$0.00$0.36$0.11$0.03$0.08
2011Summary only. Only limited summary data is available for this year.$0.28$0.00$0.27$0.07$0.04$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 30, 2024
Return Version
2024v5.2
Gross Receipts
$6,431,520
Mission and Program Overview

Mission

Community recreation activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$817,506$901,945▲ $84,439
Investments in Publicly Traded Securities$340,742$489,101▲ $148,359
Savings and Temporary Cash Investments$259,572$196,809▼ $62,763
Cash and Non-Interest-Bearing Accounts$160,979$167,444▲ $6,465
Land, Buildings, and Equipment, Net$79,797$69,376▼ $10,421
Inventories for Sale or Use$5,229$5,560▲ $331
Accounts Receivable$77--
Total Assets$846,396$928,290▲ $81,894
Liabilities
Accounts Payable and Accrued Expenses$28,890$26,345▼ $2,545
Total Liabilities$28,890$26,345▼ $2,545
Net Assets / Fund Balance
Total Net Assets Fund Balance$817,506$901,945▲ $84,439
Total Liabilities and Net Assets / Fund Balance$846,396$928,290▲ $81,894

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$69,376$96,547$165,923
Compensation and Service Providers

Board Members and Trustees

NameTitle
Danetta LavellDirector
Jim MorelanDirector
Ken WoodDirector
Mark BarsnessDirector
Rick PetersonDirector
Tom RayDirector
Jon JorimanCEO
Katie McginnityGambling Manager
Liz KaytorSecretary
Nancy RhoadesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$945
Program Service Revenue
$0
Investment Income
$43,251
Other Revenue
$203,809
All Other Contributions
$750
Change in Net Assets
$79,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$135,902
Grants and Similar Amounts Paid$24,192
Salaries, Compensation, and Employee Benefits$8,800
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$31,060--$31,060
Grants to Domestic Orgs$24,192--$24,192
All Other Expenses$11,204--$11,204
Insurance$10,719--$10,719
Current Officers, Directors, Trustees, and Key Employees$8,800--$8,800
Depreciation Depletion$5,060--$5,060
Fees for Services Accounting-$950-$950
Office Expenses-$379-$379
Conferences and Meetings$197--$197
Other Expenses$-23,192--$-23,192
Total Functional Expenses$167,565$1,329$0$168,894
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of Little CanadaLittle Canada, MNGovt EntityAthletic and Recreational Activities$23,192
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$6,322,274
Gaming Direct Expenses$6,145,367
Fundraising Gross Income$36,959
Fundraising Direct Expenses$20,601
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Canadian Day$25,324$25,324$17,242$8,082
Tournement$10,548$10,548$3,359$7,189
Total Events$36,959$36,959$20,601$16,358
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Form 990 is provided to the governing for review before filing.

Other officer or key employee compensation Part VI line 15B

Gambling manager compensation.the organization determines the gambling manager salary by comparable research with other organizations, the work load amount, and how the employee performs overall. This is discussed at one of the monthly meetings.

Governing documents etc available to public Part VI line 19

The organization makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Little Canada Recreation Association Inc
EIN
41-1530086
In Care Of
% JON JORIMAN
Phone
6512332731
Address
2900 RICE STREET SUITE 320, SAINT PAUL, MN 55113-2276

Signing Officer

Name
Jon Joriman
Title
President
Phone
6512332731
Signed
2024-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Joriman
Formed
1957
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
31
Volunteers
75

Preparer

Firm
James L Fraser LTD
Address
7600 Boone Avenue N Suite 29, Brooklyn Park, MN 55428-1081
Preparer
James L Fraser
Phone
7634961582
Raw XML AppendixShowing 400 of 493 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/Desc1SPECIAL EVENTS
IRS990/OtherExpensesGrp/Desc2PROMOTIONAL CLOTHING
IRS990/OtherExpensesGrp/Desc3OFFSET OF GAMBLING GRANTS
IRS990/OtherExpensesGrp/ProgramServicesAmt020760
IRS990/OtherExpensesGrp/ProgramServicesAmt171478
IRS990/OtherExpensesGrp/ProgramServicesAmt27287
IRS990/OtherExpensesGrp/ProgramServicesAmt3-23192
IRS990/OtherExpensesGrp/TotalAmt020760
IRS990/OtherExpensesGrp/TotalAmt171478
IRS990/OtherExpensesGrp/TotalAmt27287
IRS990/OtherExpensesGrp/TotalAmt3-23192
IRS990/OtherRevenueMiscGrp/BusinessCd0900001
IRS990/OtherRevenueMiscGrp/Desc0ATM COMMISSIONS
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03760
IRS990/OtherRevenueTotalAmt03760
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JON JORIMAN
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IRS990/PYContributionsGrantsAmt01080
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IRS990/PYGrantsAndSimilarPaidAmt012066
IRS990/PYInvestmentIncomeAmt026919
IRS990/PYOtherExpensesAmt0150988
IRS990/PYOtherRevenueAmt0209762
IRS990/PYRevenuesLessExpensesAmt065907
IRS990/PYSalariesCompEmpBnftPaidAmt08800
IRS990/PYTotalExpensesAmt0171854
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IRS990/ReconcilationRevenueExpnssAmt079111
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IRS990/RentalIncomeOrLossGrp/RealAmt02851
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0817506
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0901945
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0259572
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0196809
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0945
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01080
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01260
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0995
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0965
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05245
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt030004
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt067367
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt025014
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0192555
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt036959
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt046387
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt031464
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt036328
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt030004
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt025014
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IRS990ScheduleA/InvestmentIncomeCYPct00.17000
IRS990ScheduleA/InvestmentIncomePYPct00.17000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt045549
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt022922
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt06618
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt0295907
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0-33996
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt066905
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt056940
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0384829
IRS990ScheduleA/PrivateFoundation509Ind0X
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.14690
IRS990ScheduleA/PublicSupportPY509Pct00.17820
IRS990ScheduleA/PublicSupportTotal509Amt0170625
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
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IRS990ScheduleA/Total509Grp/TotalAmt0170625
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt035350
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0467502
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0139407
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01161251
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt069376
IRS990ScheduleD/EquipmentGrp/DepreciationAmt096547
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0165923
IRS990ScheduleD/TotalBookValueLandBuildingsAmt069376
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt0294732
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt020601
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CANADIAN DAY
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0TOURNEMENT
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010548
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt01087
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt025324
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010548
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt01087
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016358
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt020601
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03359
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt02676172
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt02172454
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt04848626
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt06145367
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt03548663
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt02773611
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt06322274
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0176907
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt01195017
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0690271
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0504746
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt050862
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt050862
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt0101724
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt076499
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0KATIE MCGINNITY
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEES ALL ASPECTS OF GAMBLING OPERATIONS
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0KATIE MCGINNITY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt02900 RICE STREET SUITE 320
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SAINT PAUL
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0551132276
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt023192
IRS990ScheduleI/RecipientTable/IRCSectionDesc0GOVT ENTITY

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